Tikona Infinet Ltd., Noida V. DCIT, New Delhi

ITA 4563/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6849 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 26-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K TIWARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.4563/DEL/2016 (ASSESSMENT YEAR: 2010-11) TIKONA INFINET LTD. (ERSTWHILE HCL INFINET LTD.) C-69, 1 ST FLOOR, SECTOR-58 NOIDA VS. DCIT CIRCLE-25(1) NEW DELHI PAN : AAACM6427C (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. K.TIWARI, SR. DR DATE OF HEARING : 25.07.2018 DATE OF PRONOUNCEMENT : 25.07.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 28.06.2016 PASSED BY LEARNED CIT(A)-22, NEW DE LHI FOR ASSESSMENT YEAR 2010-11. 2. THE NOTICE FOR HEARING ON 25.07.2018 HAD BEEN SE NT BY THE SPEED POST ON THE GIVEN ADDRESS BY THE ASSESSEE AT SERIAL NO. 10 OF FORM NO. 36. AT THE TIME OF HEARING, NO ONE WAS PR ESENT ON BEHALF OF THE ASSESSEE AND NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT 2 ITA NO.4563/DEL/2016 (TIKONA INFINET LTD.) SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCE S, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 48 0 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD TH AT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-RE PRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25.07.20 18. SD/- SD/- (N.K.SAINI) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 25.07.2018 BINITA COPY OF ORDER TO: - 1) THE APPELLANT; 2) THE RESPONDENT; 3) THE CIT; 4) THE CIT(A)-, NEW DELHI; 5) THE DR, I.T.A.T., NEW DELHI; TRUE COPY BY ORDER ITAT, NEW DELHI 3 ITA NO.4563/DEL/2016 (TIKONA INFINET LTD.)